The Bachelor of Accounting is designed to develop your knowledge and skills in reporting, analysing and managing financial resources in business and government entities. In addition to meeting the education requirements for membership of the Australian accounting professional bodies, the degree offers flexibility for you to study in related disciplines of your interest, including finance, business information systems, management, marketing, international business and corporate sustainability.

You will be equipped with the ability to critically analyse emerging accounting issues, and be inspired by the professional and scholarly accounting research that provides you with insights into issues underlying the accounting numbers, thus fostering your academic and professional competence. Gaining these academic and professional attributes will enhance your accounting career opportunities, or pursuance of advanced accounting studies.

Why is something as superfluous as diamonds so costly, but something as essential as water so cheap? How can the cost of the coffee beans make up only a few cents of the price of a cup of coffee? With the world’s highest minimum wage rate, can Australia ever compete with low wage countries?

 

The ANU Bachelor of Economics provides a framework and a way of thinking to help answer questions like these. Your coursework will span economics (both theory and applied), economic history, and econometrics while developing your analytical problem-solving and quantitative skills.

 

Whether working as an economist or in some other role, your Bachelor of Economics degree and training will be sought after.

Learning Outcomes

1. Integrate theoretical and technical accounting knowledge in a business context.
2. Exercise judgement under supervision to provide possible solutions to routine accounting problems in straightforward contexts using where appropriate social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.
3. Critically apply theoretical and technical accounting knowledge and skills to provide possible solutions to routine accounting problems.
4. Justify and communicate accounting advice and ideas to both specialists and non-specialists.

1. solve economic problems using analytical reasoning;

2. apply economic analysis to a wide variety of economic issues;
3. use basic empirical estimation techniques to test economic predictions;
4. provide insight into the way that households and individuals make decisions and interact, and the role of government in providing public goods and regulating the market sector;
5. learn how to communicate rigorous economic analysis in a coherent way

Further Information

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

• they satisfy prerequisites for the corresponding course/s.
• they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.

It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

• they satisfy prerequisites for the corresponding course/s.
• they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.

It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Admission Requirements

At a minimum, all applicants must meet program-specific academic/non-academic requirements, and English language requirements. Admission to most ANU programs is on a competitive basis. Therefore, meeting all admission requirements does not guarantee entry into the program.

In line with the university's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants on the basis of specific academic achievement, English language proficiency and diversity factors.

The University reserves the right to alter or discontinue its programs and change admission requirements as needed.

Domestic applicants

Before applying for a program, you should review the general information about domestic undergraduate admission to ANU programs and how to apply, and the program-specific information below.

• Applicants with recent secondary education are assessed on:
  • completion of Australian Year 12 or equivalent, and the minimum Selection Rank (from their academic qualifications, plus any adjustment factors) requirement for this program; and
  • co-curricular or service requirement (applies to applicants who complete secondary education in the year prior to commencing at ANU); and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with higher education study are assessed on:
  • previous higher education studies; or secondary education results if completed less than one full-time equivalent year (1.0 FTE) of a degree; or the result from a bridging or preparatory course; and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with vocational education and training (VET) study are assessed on:
  • previously completed VET qualifications at AQF level 5 or higher (i.e. a Diploma or above); or secondary education results if the VET qualification is not completed; and
  • English language proficiency; and
  • any program-specific requirements listed below.
• Applicants with work and life experience are assessed on:
  • ATAR or equivalent if secondary education was completed; or the Special Adult Entry Scheme (SAES); or work experience; and
  • English language proficiency; and
  • any program-specific requirements listed below.

International applicants

Applicants who complete a recognised secondary/senior secondary/post-secondary/tertiary sequence of study will be assessed on the basis of an equivalent selection rank that is calculated upon application. A list of commonly observed international qualifications and corresponding admission requirements can be found here. Applicants must also meet any program specific requirements that are listed below.

Diversity factors & English language proficiency  
As Australia’s national university, ANU is global representative of Australian research and education. ANU endeavours to recruit and maintain a diverse and deliberate student cohort representative not only of Australia, but the world. In order to achieve these outcomes, competitive ranking of applicants may be adjusted to ensure access to ANU is a reality for brilliant students from countries across the globe. If required, competitive ranking may further be confirmed on the basis of demonstrating higher-level English language proficiency.

Further information is available for English Language Requirements for Admission

Prerequisites

There are no formal program prerequisites. But assumed knowledge is:-ACT: Mathematical Methods (Major) or NSW: HSC Mathematics Advanced or equivalent. More information about interstate subject equivalencies can be found here.

There are no formal program prerequisites. But assumed knowledge is:-ACT: Mathematical Methods (Major)/Further Mathematics/Specialist Mathematics (major)/ Specialist Methods or NSW: HSC Mathematics Advanced or equivalent. More information about interstate subject equivalencies can be found here.

Adjustment Factors

Adjustment factors are additional points added to an applicant's Selection Rank (for example an applicant's ATAR). ANU offers adjustment factors based on performance and equity principles, such as for high achievement in nationally strategic senior secondary subjects and for recognition of difficult circumstances that students face in their studies. 

Selection Rank adjustments are granted in accordance with the approved schedules, and no more than 15 (maximum 5 subject/performance-based adjustment factors and maximum 10 equity-based adjustment factors) can be awarded. 

You may be considered for adjustment factors if you have:

• applied for an eligible ANU Bachelor degree program
• undertaken Australian Year 12 or the International Baccalaureate
• achieved an ATAR or equivalent at or above 70
• not previously attempted tertiary study.

Please visit the ANU Adjustment Factors website for further information.

Scholarships

ANU offers a wide range of scholarships to students to assist with the cost of their studies.

Eligibility to apply for ANU scholarships varies depending on the specifics of the scholarship and can be categorised by the type of student you are.  Specific scholarship application process information is included in the relevant scholarship listing.

For further information see the Scholarships website.

Program Requirements

The Bachelor of Accounting flexible double degree component requires completion of 96 units, of which:

A maximum of 48 units may come from completion of 1000-level courses

The 96 units must include:

24 units from completion of minor in Business and Economics Essentials

30 units from completion of the following compulsory courses:

BUSN1002 Accounting Processes and Systems
FINM1001 Foundations of Finance
BUSN2011 Management Accounting
BUSN2015 Company Accounting
BUSN3001 Accounting Theory

18 units from completion of courses from the following list:

BUSN1101 Introduction to Commercial Law
BUSN2101 Law of Business Entities
BUSN2036 Financial Statement Analysis
BUSN3008 Financial Reporting By Corporations
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
INFS2005 Accounting Information Systems

18 units from completion of courses from the following list:

BUSN3002 Auditing
BUSN3003 Advanced Management Accounting
BUSN3006 Public Sector Accounting
BUSN3008 Financial Reporting By Corporations
BUSN3014 Principles of Tax Law
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
BUSN3051 Accounting Analytics

6 units from completion of courses on List 1 of the ANU College of Business and Economics
 

If your flexible double degree is within the College of Business and Economics (for example Commerce and Economics), the below study plan may show the same course twice. If this is the case, you must only do the course once and replace the other course with a University Wide Elective or CBE List 1 elective. Please note that you cannot exceed 8 out of college electives.

The minor in Business and Economics Essentials will not be listed on transcripts for students completing the Bachelor of Accounting.

For majors and minors offered by the ANU College of Business and Economics, students may count a course towards multiple majors and minors. If a minor is a subset of all stated courses and/or prerequisites for a major, then completion of the major overrides completion of the minor, and only the major is regarded as having been completed.

The Bachelor of Economics flexible double degree component requires completion of 96 units, of which:

A maximum of 48 units may come from completion of 1000-level courses

 

The 96 units must consist of:

 

42 units from completion of the following compulsory courses:

ECON1101 Microeconomics 1

ECON2101 Microeconomics 2

ECON3101 Microeconomics 3

ECON3102 Macroeconomics 3

EMET1001 Foundations of Economic and Financial Models

EMET2007 Econometrics I: Econometric Methods

STAT1008 Quantitative Research Methods

 

6 units from completion of a course from the following list:

ECON1100 Economics I (H)

ECON1102 Macroeconomics 1

 

6 units from completion of a course from the following list:

ECON2016 Economics II (H)

ECON2102 Macroeconomics 2(P)

 

6 units from completion of a course from the following list:

ECHI1006 The Australian Economy: Past and Present

ECHI3009 World Economy Since 1800

ECON2013 Behavioral Economics

ECON2014 Managerial Economics

ECON2026 Money and Banking

ECON2091 The Economy, Politics and the State

ECON2120 Law and Economics(P)

ECON2141 Strategic Thinking: An introduction to Game Theory

ECON2900 Development Poverty and Famine

 

18 units from completion of courses on List 1 of the ANU College of Business and Economics

 

18 units from completion of courses on List 2 of the ANU College of Business and Economics

 

If your flexible double degree is within the College of Business and Economics (for example Commerce and Economics), the below study plan may show the same course twice. If this is the case, you must only do the course once and replace the other course with a University Wide Elective or CBE List 1 elective. Please note that you cannot exceed 8 out of college electives.

For majors and minors offered by the ANU College of Business and Economics, students may count a course towards multiple majors and minors. If a minor is a subset of all stated courses and/or prerequisites for a major, then completion of the major overrides completion of the minor, and only the major is regarded as having been completed. If all courses in a major and/or minor are compulsory courses in the degree, the major and/or minor will not be listed on the transcript.

Minors

Bachelor of Accounting Minors

Bachelor of Economics Minors

Study Options